I understand that the depreciation I've taken for the house is subject to depreciation recapture. However I had refinancing fees of $2,580 on another rental that were being depreciated over 25 years. At the time of that sale, I had taken $730 in depreciation and was allowed to take the remaining $1,850 in the year I made the sale. This is why I am confused as to why I can't take the remaining $5K for the roof.
I thought only the depreciation taken for the house was subject to recapture. The amount I have depreciated so far for the cost of the roof is not subject to recapture so why would anything I take for the roof this year be subject to it?
